Part 4. Examining Process
Chapter 20. Examination Collectibility
Section 4. Installment Agreements
4.20.4 Installment Agreements
Manual Transmittal
June 23, 2020
Purpose
(1) This obsoletes IRM 4.20.4, Examination Collectibility, Installment Agreements.
Material Changes
(1)
IRM Reference | Description of Change |
|---|---|
IRM 4.20.4.1 | This IRM is obsolete. |
IRM 4.20.4.2 | This content was moved to IRM 4.20.1.4.1 and IRM 4.20.1.4.2.1. |
IRM 4.20.4.3 | This content was moved to IRM 4.20.1.4.3. |
IRM 4.20.4.4 | This content was moved to IRM 4.20.1.4.4. |
IRM 4.20.4.5 | This content was moved to IRM 4.20.1.4.5. |
IRM 4.20.4.6 | This content was moved to IRM 4.20.1.4.6. |
IRM 4.20.4.7 | This content was moved to IRM 4.20.1.4.7. |
Effect on Other Documents
IRM 4.20.4, Examination Collectibility, Installment Agreements dated October 4, 2017 is obsolete as of the date of this transmittal.
Audience
SB/SE Field and Specialty Examiners, excluding Estate and Gift Tax
Effective Date
(06-23-2020)
Maha H. Williams
Director, Examination - Field & Campus Policy
SE:S:E:HQ:EFCP
Small Business/Self Employed
